Pengaplikasian e-Bupot Unifikasi melalui Coretax pada Pajak Penghasilan Pasal 4 Ayat (2) atas Sewa Lahan

Abstract

Income Tax (PPh) Article 4 Paragraph (2) is a final tax on certain types of income, including income from the leasing of lan and/or buildings, including agricultural land, at a rate 10% of the gross amount. PT Mitratani Dua Tujuh, as a company engaged in agribusiness, conducts agricultural land leasing activities that give rise to tax liability in the from of Income Tax Article 4 Paragraph (2). In line with the development of information technology, the Directorate General of Taxes has modernized tax administration through the implementation of the DJP Coretax system with the e-Bupot Unification service, wich is used for the electronic and integrated issuance of withholding certificates, tax payments, and tax reporting. The purppose of this thesis is to examine the application of the e-Bupot Unification system via Coretax for Income Tax Article 4 Paragraph (2) on land leases at PT Mitratani Dua Tujuh. The result of the discussion indicate that the application of the Unified e-Bupot via Coretax at PT Mitratani Dua Tujuh has been implemented in accordance with applicable tax regulations. The withholding of Income Tax Article 4 Paragraph (2) is conducted at a rate 10% of the Taxable Base (DPP) using the gross-up metod, ensuring the tax is borne by the company while the landowners continues to receive full payment as agreed. The use of Unified e-Bupot via Coretax streamlines the process of generating withholding certificates, making payments, and filing the Unified PPh Monthly Tax return within a single system, thereby supporting more effective, orderly, and effienct tax administration.